Instructions For Form 941-Ss - Employer'S Quarterly Federal Tax Returnamerican Samoa, Guam, The Commonwealth Of The Northern Mariana Islands, And The U.s. Virgin Islands - 2010 Page 9
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9not reduce the tax liability reported on line 17 or Schedule B
(Form 941) below zero.
Part 5: Sign here
Complete all information in Part 5 and sign Form 941-SS as
Part 3: Tell us about your business
follows.
•
Sole proprietorship — The individual who owns the
In Part 3, answer only those questions that apply to your
business.
business. If the questions do not apply, leave them blank
•
Corporation (including a limited liability company
and go to Part 4.
(LLC) treated as a corporation) — The president, vice
18. If your business has closed . . .
president, or other principal officer duly authorized to sign.
•
Partnership (including an LLC treated as a
If you go out of business or stop paying wages, you must file
partnership) or unincorporated organization — A
a final return. To tell the IRS that a particular Form 941-SS
responsible and duly authorized member or officer having
is your final return, check the box on line 18 and enter the
knowledge of its affairs.
date you last paid wages in the space provided. For
•
Single member LLC treated as a disregarded entity for
additional filing requirements, see Final Return on page 2 of
federal income tax purposes — The owner of the LLC or
these instructions.
other principal officer duly authorized to sign.
19. If you are a seasonal employer . . .
•
Trust or estate — The fiduciary.
If you hire employees seasonally — such as for summer or
Form 941-SS may also be signed by a duly authorized
winter only — check the box on line 19. Checking the box
agent of the taxpayer if a valid power of attorney has been
tells the IRS not to expect four Forms 941-SS from you
filed.
throughout the year because you have not paid wages
Alternative signature method. Corporate officers or duly
regularly.
authorized agents may sign Form 941-SS by rubber stamp,
Generally, we will not ask about unfiled returns if you file
mechanical device, or computer software program. For
at least one return showing tax due each year. However,
details and required documentation, see Rev. Proc.
you must check the box every time you file a Form 941-SS.
2005-39. You can find Rev. Proc. 2005-39 on page 82 of
Also, when you fill out Form 941-SS, be sure to check the
Internal Revenue Bulletin 2005-28 at
box on the top of the form that corresponds to the quarter
reported.
Paid Preparer’s Use Only
A paid preparer must sign Form 941-SS and provide the
Part 4: May we speak with your
information in the Paid preparer’s use only section of Part 5
if the preparer was paid to prepare Form 941-SS and is not
third-party designee?
an employee of the filing entity. Paid preparers must sign
paper returns with a manual signature. The preparer must
If you want to allow an employee, a paid tax preparer, or
give you a copy of the return in addition to the copy to be
another person to discuss your Form 941-SS with the IRS,
filed with the IRS.
check the “Yes” box in Part 4. Then tell us the name, phone
If you are a paid preparer, write your SSN or your
number, and the five-digit personal identification number
Preparer Tax Identification Number (PTIN) in the space
(PIN) of the specific person to speak with — not the name of
provided. Include your complete address. If you work for a
the firm who prepared your tax return. The designee may
firm, write the firm’s name and the EIN of the firm. You can
choose any five numbers as his or her PIN.
apply for a PTIN using Form W-7P, Application for Preparer
By checking “Yes,” you authorize the IRS to talk to the
Tax Identification Number. You cannot use your PTIN in
person you named (your designee) about any questions we
place of the EIN of the tax preparation firm.
may have while we process your return. You also authorize
Generally, do not complete this section if you are filing
your designee to:
•
the return as a reporting agent and have a valid Form 8655,
give us any information that is missing from your return,
•
Reporting Agent Authorization, on file with the IRS.
call us for information about processing your return, and
•
However, a reporting agent must complete this section if the
respond to certain IRS notices that you have shared with
reporting agent offered legal advice, for example, advising
your designee about math errors and return preparation.
the client on determining whether its workers are employees
The IRS will not send notices to your designee.
or independent contractors for federal tax purposes.
You are not authorizing your designee to bind you to
anything (including additional tax liability) or to otherwise
represent you before the IRS. If you want to expand your
How to Order Forms and Publications
designee’s authorization, see Pub. 947, Practice Before the
from the IRS
IRS and Power of Attorney.
The authorization will automatically expire 1 year from the
due date (without regard to extensions) for filing your Form
Call 1-800-829-3676 (U.S. Virgin Islands only), or
941-SS. If you or your designee want to terminate the
215-516-2000 (toll call).
authorization, write to the IRS office for your locality using
the without a payment address under Where Should You
File? on page 2.
Visit the IRS website at
-8-
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